R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner

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Cesses, Additional Duties & Other Levies

[Annexure 1]

[Annexure 4]

[Annexure 5]

[Annexure 6A]

[Annexure 6]

[Annexure 7]

[Annexure 8 — Omitted]

[Annexure 12]

[Annexure 2]

[Annexure 3]

[Annexure 9 — Omitted]

[Annexure 10]

[Annexure 13]

[Annexure 11]

[Annexure 22]

[Annexure 15]

[Annexure 14]

[Annexure 14A]

Determination of Origin of Goods Rules

[Annexure 16]

[Annexure 19]

[Annexure 18]

[Annexure 17]

[Annexure 20]

[Annexure 21]

[Annexure 23]

[Annexure 24]

[Annexure 31A]

[Annexure 29]

[Annexure 25]

[Annexure 26]

[Annexure 27]

[Annexure 28]

[Annexure 30]

[Annexure 31]

[Annexure 31B]

[Annexure 33]

[Annexure 32]

[Annexure 33A]

[Annexure 33B]

Validating Provisions & Notifications

[Annexure 34]

Part 3 —

Part 5

Cesses, Additional Duties & Other Levies

and Development Cess — [Annexure 14A] ...................................................................................5.61

Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued thereunder — [Annexure 15]

Determination of Origin of Goods Rules

Rules of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16] .............................................................................................................................5.70

Customs Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17] ...........................5.76

Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 — [Annexure 18] ............................................................................................5.79

Customs Tariff (Determination of Origin of Goods under the Agreement on Preferential Trading Arrangement) Rules, 1995 — [Annexure 19] .........................................................................................................................5.83

Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of and the Republic of India) Rules, 2000 — [Annexure 20] .........................................5.87

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional and Republic of India) Rules, 2003 — [Annexure 21] ...............................5.91

Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand — [Annexure 22] 5.95

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of ) Rules, 2005 — [Annexure 23] .........................................5.109

Rules of Determination of Origin of Goods under the Agreement on (SAFTA) — [Annexure 24] .............................................5.132

Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Rules, 2007 — [Annexure 25] ...........................................................5.144

Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for ) Rules, 2015 — [Annexure 26] ..........................................................................................................5.163

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of and Republic of India) Rules, 2009 — [Annexure 27] .....................5.172

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the ) Rules, 2009 — [Annexure 28] ...........................5.180

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the and the Republic of India) Rules, 2009 — [Annexure 29] .........................................................................................................5.203

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and ) Rules, 2011 — [Annexure 30] ..................................................5.237

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and ) Rules, 2011 — [Annexure 31] .................................................5.250

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the ) Rules, 2021 — [Annexure 31A] ..........................................................................................................................................................5.283

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B] ...........................................................5.302

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32] ...........................5.319

Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33] ...........................................................................................................................5.326

Customs (Finalisation of Provisional Assessment) Regulations, 2025 — [Annexure 33A] .................................................5.386

Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 — [Annexure 33B] ..............................................................................5.389 Validating Provisions & Notifications — [Annexure 34] ......................................

Part 6 Safeguard Measures (Quantitative Restrictions) Rules, 2012 ............................................................................................................6.5 Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997..........................................................6.10

India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009 ..................................................................................6.15

India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 .....................................................................6.19

India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.................6.24

India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 .........6.29 India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 ................6.34 Notification issued under Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 ...................6.39

issued under Customs Tariff (TPS Safeguard Duty) Rules, 2002 ......................................................................6.40

Imposing Safeguard Duty ...................................................................................................................................6.40A List of Developing Countries notified under section 8B ...........................................................................................................6.41

Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 ......................................................................................................................................7.9

Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder ...................................................................7.27

Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 ..............................................7.42

A. Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................11

B. Comparison of Exemption Entries under erstwhile Notification No. 154/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................69

C. Comparison of Exemption Entries under erstwhile Notification No. 104/94-Customs, dated 16-3-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................70

D. Comparison of Exemption Entries under erstwhile Notification No. 81/2005-Customs, dated 8-9-2005 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................71

E. Comparison of Exemption Entries under erstwhile Notification No. 130/2010-Customs, dated 23-12-2010 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................71

F. Comparison of Exemption Entries under erstwhile Notification No. 50/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................72

G. Comparison of Exemption Entries under erstwhile Notification No. 152/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................72

H. Comparison of Exemption Entries under erstwhile Notification No. 29/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................73

I. Comparison of Exemption Entries under erstwhile Notification No. 32/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................74

J. Comparison of Exemption Entries under erstwhile Notification Nos. 86/2017-Customs, dated 14-11-2017 and 146/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ......................74

K. Comparison of Exemption Entries under erstwhile Notification No. 147/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................76

L. Comparison of Exemption Entries under erstwhile Notification No. 41/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................76

M. Comparison of Exemption Entries under erstwhile Notification No. 80-Customs, dated 29-8-1970 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................77

N. Comparison of Exemption Entries under erstwhile Notification No. 207/89-Customs, dated 17-7-1989 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................77

O. Comparison of Exemption Entries under erstwhile Notification No. 5/2017-Customs, dated 2-2-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025..........................................................................................78 ...............................................................133

B. Comparison of Exemption Entries under erstwhile Notification No. 39/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................136

C. Comparison of Exemption Entries under erstwhile Notification No. 37/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................143

D. Comparison of Exemption Entries under erstwhile Notification No. 19/2019-Customs, dated 6-7-2019 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................146

E. Comparison of Exemption Entries under erstwhile Notification No. 51/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................154

F. Comparison of Exemption Entries under erstwhile Notification No. 148/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................156 .............................................................169

A. Comparison of Exemption Entries under erstwhile Notification No. 36/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................169

B. Comparison of Exemption Entries under erstwhile Notification No. 57/2022-Customs, dated 17-11-2022 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................169

C. Comparison of Exemption Entries under erstwhile Notification No. 3-Customs, dated 8-1-1957 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................170

D. Comparison of Exemption Entries under erstwhile Notification No. 121/2003-Customs, dated 1-8-2003 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................177

E. Comparison of Exemption Entries under erstwhile Notification No. 32/2019-Customs, dated 30-9-2019 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................177

F. Comparison of Exemption Entries under erstwhile Notification No. 1/2025-Customs, dated 16-1-2025 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................178

G. Comparison of Exemption Entries under erstwhile Notification No. 326-Customs, dated 23-12-1983 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................178

H. Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................179

Comparison of Exemption Entries under erstwhile Notification No. 30/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025........................................................................................181

CHAPTER 871

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2.For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.

(a)front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

Effective BCD SWS Compensation Cess IGST

- Road tractors for semi-trailers : --With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

† # For Safeguard duties and

--With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion

--With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

--With only electric motor for propulsion

- Track-laying tractors : Garden tractors

Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in this Chapter) Nil

- With only compression-ignition internal combustion piston engine (diesel or semi-diesel) :

Vehicles for transport of not more than 13 persons, including the driver :

air-conditioned

non-air-conditioned

Other :

tioned

S. No.

Description of GoodsRate of goods compensation cess (1)(2)(3)

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

Explanation.—For the purposes of this entry, the specification of the

lance from the factory manufacturing such motor vehicles

- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :

Vehicles for transport of not more than 13 persons, including the driver :

air-conditioned

tioned

- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :

Vehicles for transport of not more than 13 persons, including the driver :

tioned

non-air-conditioned

- With only electric motor for propulsion :

Vehicles for transport of not more than 13 persons, including the driver :

tioned

Vehicles for transport of not more than 13 persons, including the driver :

lance from the factory manufacturing such motor vehicles

tioned

- Vehicles specially designed for travelling on snow; golf cars and similar vehicles :

lance from the factory manufacturing such motor vehicles

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL

Electrically operated vehicles, including three wheeled electric motor vehicles.NIL Three wheeled vehiclesNIL

S. No.

Description of GoodsRate of goods compensation cess (1)(2)(3)

Tariff item

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department.

Following vehicles, with both spark-ignition internal combustion reciprocating piston engine

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehiclesNIL

(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.NIL

Following vehicles, with both compression-ignition internal combustion piston engine and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehicles

(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.

in unladen condition.

lance from the factory manufacturing such motor vehicles

Explanation.

Explanation. andthat the said goods shall be used by the persons with orthopaedic physical disability in accordance with the guidelines issued by the said Department factory manufacturing such motor vehicles (b) Three wheeled vehicles

Explanation.

factory manufacturing such motor vehicles (b) Three wheeled vehicles

Explanation.

Schedule II

Explanation.

- Other vehicles, with only spark-ignition internal combustion piston engine :

Of a cylinder capacity not exceeding 1,000 cc

designed for the transport of more than seven persons, including the driver

Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :

designed for the transport of more than seven persons, including the driver

---Specialised transport vehicles such as ambulances, prison vans and the like

Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :

designed for the transport of more than seven persons including the driver

----Spec ialised transport vehicles such as ambulances, prison vans and the like

Of a cylinder capacity exceeding 3,000 cc :

designed for the transport of more than seven persons, including the driver

ialised transport vehicles such as ambulances, prison vans and the like

- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) :

Of a cylinder capacity not exceeding 1,500 cc :

designed for the transport of more than seven persons, including the driver

Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :

designed for the transport of more than seven persons, including the driver

a cylinder capacity exceeding 2,500 cc : designed for the transport of more than seven persons, including the driver

- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :

designed for transport of more than seven persons, including driver

ambulances, prison vans and the like

- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :

designed for transport of more than seven persons, including driver

transport vehicles such as ambulances, prison vans and the like

| 2025-26 WITH MEGA EXEMPTION NOTIFICATIONS

AUTHOR

PUBLISHER

DATE OF PUBLICATION

EDITION

ISBN NO NO. OF PAGES

BINDING TYPE

DESCRIPTION

: Kishore Harjani : Centax Law Publications

: October 2025 : 4th Edition | 2025-26 : 9789349247789 : 3384 : Paperback

R.K. Jain’s Customs Tariff, IGST & Foreign Trade Policy — Rate Reckoner (with Supplement on Mega Exemption Notifications, October 2025) is a three-volume, practitioner-oriented desk reference that takes you from classification to compliance in one place. At the 8-digit HSN level, each tariff line presents the final import duty with a clear breakup of BCD, AIDC, SWS, NCCD, Health Cess, Compensation Cess, IGST, and the total duty, alongside policy conditions, GST cross-links, and e-way bill exemptions. It consolidates the Customs Tariff (import & export), IGST law and notifications, exemptions, Rules of Origin/FTAs, and trade-remedy frameworks, enabling accurate landed-cost computation and duty validation without consulting multiple sources. This 4th Edition (2025–26) is fully updated up to 25-10-2025 and now includes the Supplement on Mega Exemption Notifications (October 2025) covering Notification Nos. 44/2025-Cus. & 45/2025-Cus., dated 24-10-2025, through which 31 earlier exemption notifications were consolidated into one unified Mega Notification. While the duty rates remain unchanged, the reform simplifies and reorganises the exemption structure for greater clarity, uniformity, and ease of reference.

Developed under the editorial guidance of CA Kishore Harjani within the authoritative R.K. Jain framework, the set includes complimentary access to the ‘Always-Updated Customs Tariff Tool’ ( worth ` 5,000 ) for instant HSN validation and real-time duty computation. In short, it is a complete, updated rate-reckoner and policy manual that links each tariff heading to its total duty, exemption, and FTP/GST condition—clearly and confidently. This two-volume reference is designed for readers involved in customs, trade, and indirect-tax compliance— across professional practice, industry, and administration.

The Present Publication is the 4th Edition | 2025-26, edited by CA. Kishore Harjani has the following noteworthy features:

• [Fully Updated (as on 25th October 2025)] Incorporates all customs and IGST amendments, including IGST (17-09-2025) and Mega Exemption Notifications 44 & 45/2025-Cus. (24-10-2025)

• [HSN-wise Final Duty] Presents the total import duty at 8-digit HSN with all levies integrated into one ‘Total (%)’ rate

• [Comprehensive Mapping] Combines all duties, cesses, and exemptions in one cross-linked reference

• [Supplement on Mega Exemption Notifications (Oct 2025)] Third volume consolidating 31 notifications into Mega Notification No. 45/2025-Cus. (and No. 44/2025-Cus. for cesses), featuring:

o List of superseded notifications and comparative tables

o Updated FTP conditions (1–25 Oct 2025)

o Structural Reforms – Omission, time limits & harmonisation

o Reference to DPIIT’s HSN Mapping Guidebook (Sept 2025)

• [Rules of Origin & FTAs] Includes texts under APTA, SAFTA, ASEAN, MERCOSUR, Japan, UAE, Australia (ECTA 2022), and EFTA (TEPA 2025) with CAROTAR 2020

• [Trade-remedy Frameworks] Simplified coverage of Anti-dumping, Safeguard & Countervailing Duties

• [User-friendly Format] Clean tariff tables, indexes, and complimentary access to the Customs Tariff Tool

R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | with Mega Exemption

Part 3 —

Part 5

Determination of Origin of Goods Rules

CHAPTER 871

| 2025-26 WITH MEGA EXEMPTION NOTIFICATIONS

DESCRIPTION